487. Are goods that are unloaded from a ship in an Iranian port, put on a truck, and driven out of the boundaries of the port or place of unloading considered to be Iranian-origin goods?

Yes. These goods have otherwise come in contact with Iran and thus do not fall within the carve-out to the definition of Iranian-origin goods or goods of Iranian-origin at section 560.306 (b)(2) of the ITSR . However, if these goods are being exported or reexported to Iran under an authorization issued pursuant to the ITSR and they subsequently are reexported from and are located outside of Iran, they would fall within the carve-out to the definition of Iranian-origin goods or goods of Iranian-origin at section 560.306(b)(1) of the ITSR.